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2. After Hard Rock has operated the Lonesome Doe Mine for ve years, new technology is introduced that reduces Hard Rock's estimated future restoration costs

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2. After Hard Rock has operated the Lonesome Doe Mine for ve years, new technology is introduced that reduces Hard Rock's estimated future restoration costs to $1? million, $3 million of which relates to restoring the topsoil. How should Hard Rock account for this change in its estimated future liability

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